2013Annual Report.pdf

KHU/ -\,/
A]YIY(IAL REPORT
OF
: iil*l
":
NAME
FLOYD MCGHEE
MICKIE MCGHEE
KOOTENAI HEIGHTS WATER
PO BOX t925
_ SANDPOINT ID 83864
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
yEAR ENDED 20t3
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDTNG "2, o I 3
2
3
4
5
6
7
I
I
10
Give full name of utility
Telephone Area Code (l?t)
E-mailaddress
Date of Organization
Organized under the laws of the state of
Address of Principal Office (number & street)
P.O. Box (if applicable)
City
State
Zip Code
Organization (proprietor, partnership, corp.)
Towns, Counties served
8?8 G rl
Cop
Polfir" ot Cit'f rf ' tena)
Phone No.
11 Are there any affiliated companies?NO
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company's books and records kept?
Street Address
City
State
zip
l\rtA
Rev 3/02 Page 1
NAME:
GOMPANY INFORMATION (Cont.)
For the Year Ended A-0 ),1
15 ls the system operated or maintained under a
service contract?
16 !f yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
17 ls water purchased for resale through the system?
18 lf yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
zip
Water Purchased
19 Has any system(s) been disapproved by the
ldaho Division of Environmental Quality?
lf yes, attach ful! explanation
20 Has the ldaho Division of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.0'1.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
Gallons/CCF $Amount
Dggg
.l.o o"I
Ato
Rev 3/02 Page2
ACCT #
REVENUE & EXPENSE DETAIL
For the Year Ended A 0 1.3
DESCRIPTION
1 460
2 461.1
3 46',1.2
4 462
5 464
6 465
7 466
I 400
4OO REVENUES
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, lndustrial
Fire Protection Revenue
Other Water Sales Revenue
lrrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 "**Commission Approved Surcharges Collected
401 OPERATING EXPENSES
601.1-6 Labor- Operation & Maintenance
601.7 Labor - Customer Accounts
601.8 Labor - Administrative & General
603 Salaries, Officers & Directors
604 Employee Pensions & Benefits
610 Purchased Water
615-16 Purchased Power & Fuel for Power
618 Chemicals
620.1-6 Materials & Supplies - Operation & Maint.
620.7-8 Materials & Supplies - Administrative & General
631-34 Contract Services - Professional
635 Contract Services - Water Testing
636 Contract Services - Other
64142 Rentals - Property & Equipment
650 Transportation Expense
656-59 lnsurance
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous
Booked to Acct #.
O Booked to Acct #
?IY
+.q8r
Fotro.r
t Booked to Acct #
,t
12
13
14
15
16
17
18
'19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
3b
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
Name: ' ,t", oi Hr,J)/t 4,/a/rt,
INCOME STATEMENT
For Year Ended 2 0 l.i
ACCT # DESCRIPTION
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33)
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes
I 408.12 PayrollTaxes
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal lncome Taxes
11 409.11 State lncome Taxes
12 410.10 Provision for Deferred lncome Tax - Federal
13 414.11 Provision for Deferred lncome Tax - State
14 411 Provision for Deferred Utility lncome Tax Credits
15 412 lnvestment Tax Credits - Utility
r?0i
r0)2i
16 Total Expenses from operations before interest (add lines 2-15) | "lA17 413 lncome From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating lncome (Add lines 1, 17 &18less line 16)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 lnterest & Dividend lncome
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility lncome
25 426 Miscellaneous Non-Utility Expense
26 4A8.20 Other Taxes, Non-Utility Operations
27 409-20 lncome Taxes, Non-Utility Operations
28 Net Non-Utility lncome (Add lines 20,22,23 & 24 less lines 21 ,25,26, & 27)
Gross lncome (add lines 19 & 28)
30 427.3 lnterest Exp. on Long-Term Debt
31 427.5 Other lnterest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
29
Rev 3/02 Page 4
ACCOUNT 1O{ PLANT IN SERVICE DETAIL
ForYearEnded ,"013
SUB
ACCT #
Balance
Beginning
of Year
Added
During
Year
I
2
3
4
5
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
zo
27
28
29
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PLANT IN SERVICE
(Add lines 1-28)
8+
Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5
Name: kooh, ' t-)r,il/s Va/r,
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2() ) i
SUB
ACCT #
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backfl ow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1 - 25)
1
2
3
4
5
6
7
I
9
10
1',l
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Depreciation
Rate
o/o
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
BALANCE SHEET
ForYearEnded 2013
1
2
3
4
5
6
7
8
I
10
11
'12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
ASSETS
DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
1'14 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
108.1 Accumulated Depreciation (From Pg 6, Line 26)
108.2 Accum. Depr. - Utility Plant Lease to Others
108.3 Accum. Depr. - Property Held for Future Use
110.1 Accum. Amort. - Utility Plant in Service
110.2 Accum. Amort. - Utility Plant Lease to Others
1 15 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6less lines 7 - 12)
123 lnvestment in Subsidiaries
125 Other lnvestments
Total lnvestments (Add lines 14 & 15)
131 Cash
't35 Short Term lnvestments
141 Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies lnventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
TotalCurrent (Add lines 17 -24less line 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
TotalAssets (Add lines 13, 16 & 26 - 30)
Rev 3/02 PageT
LIABILITIES & CAPITAL
ACCT # DESCRIPTION
BALANGE SHEET
For Year Ended A 0 1,1
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Decrease
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
2',l
22
23
24
25
26
27
28
29
30
31
20'l-3
204-6
207-13
214
215
216
218
221-2
223
224
231
232
233
235
236.11
236.',12
236.2
237-40
241
251
252
253
255.1
255.2
261-5
271
272
281-3
Common Stock
Preferred Stock
Miscellaneous Capital Accounts
Appropriated Retained Earnings
Unappropriated Retained Earnin gs
Reacquired Capital Stock
Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refundable)
Accrued Other Taxes Payable
Accrued lncome Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, lnterest & Dividends Payable
Misc. Current & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Deferred Liabilities
Accumulated lnvestment Tax Credits - Utility
Accum. lnvestment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort. of Contrib. in Aid of Const. *"
Accumulated Deferred lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)* Only if Gommission Approved
Rev 3/02 Page 8
t
Retained Earnings Balance @ Beginning of Year
Amount Added from Current Year lncome (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Eamings Balance @ End of Year
STATEMENT OF RETAINED EARNINGS
For Year Ended ) 0 l,i
CAPITAL STOCK DETAIL
No. Shares
DETAIL OF LONG.TERM DEBT
Year-end
Lf.l,e+A
< +ql-
4tt175l
No. Shares
Par Value etc.
Rev 3/02 Page 9
1
2
SYSTEM ENGINEERING DATA
For Year Ended )[l I 1
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:
Rated
Capacity
Type of Water
Treatment: Supply
(None, Chlorine Annual SourceFluoride Production (Well, Spring,
Surface Wtr
Type ofReservoir Construction
(Elevated,Pres- (Wood, Steel
urized, Boosted
3 system storase: n / n
or Location
Total
Capacity
000's
Gal.
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
Usable
Capacity
000's
Gal.
Rev 3/02 Page 10
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2 0 ).i
Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Power& Tvpe of Pump**
** Submit pump curves unless previously provided or unavailabte. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
lf Wells are metered:
What was the total amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
lf customers are metered, what was the total amount sold in peak month?
Was your system designed to supply fire flows?
lf Yes: What is current system rating?
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year
Lfo, ocil,
llnknovn
N/A-+
8 How many times were meters read this year? (Duringwhichmonths? j, I ,t 'l Z
How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
Are backbone plant additions anticipated during the coming year?
!f Yes, attach an explanation of projects and anticipated costsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
g
N/
NO
,,,
10
11
Rev 3/02 Page 1 1
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended A[) /3
FEET OF MAINS
ln Use
Beginning
Of Year
lnstalled
During
Year
ln Use
End of
Year
Abandoned
During
Year
Thousands of Gallons Sold
2 Metered:
2A Residential
28 Commercial
2C lndustrial
3 Flat Rate:
3A Residential
38 Commercial
3C lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
CUSTOMER STATISTICS
Number of Customers
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
GERTIFICATE
State of ldaho
County of
WE, the
and
of the
utility, on our oath do severally say that the foregoing report has been prepared under our direction,
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth, to the best of our
knowledge, information and belief.
(Officer in Charge of Accounts)
Subscribed and Sworn to Before Me
rtll ll ll I I ll I llll I I ll I llll llllllt
= Garrett Roush =E -.- Notary Public -.-
== State of ldaho
=/flilililllllililililIililIIiltt\
My Commission Expires
Rev 3/02
/.' ,r' l?
Page 13
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